Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 22-063 // 2022

    Measuring Democracy

    This short article contributes to the Elgar Encyclopedia of Public Choice by summarizing the literature on the measurement of democracy. I proceed in two step. In the first part, I describe the classical…

  2. Discussion and Working Paper // 2022

    Procuring Survival

    We investigate the impact of public procurement spending on business survival. Using Italy as a laboratory, we construct a large-scale dataset on firms---covering balance-sheet, income-statement, and…

  3. Discussion and Working Paper // 2022

    Elites and Health Infrastructure Improvements in Industrializing Regimes

    We collect information about more than 5,000 Prussian politicians, digitize administrative data on the provision of health-promoting public goods, and gather local-level information on workers’ movements to…

  4. Discussion and Working Paper // 2022

    Favoritism and Firms: Micro Evidence and Macro Implications

    We study the economic implications of regional favoritism, a form of distributive politics that redistributes resources geographically within countries. Using enterprise surveys from low- and middle-income…

  5. Discussion and Working Paper // 2022

    Favoritism and Firms: Micro Evidence and Macro Implications

    We study the economic implications of regional favoritism, a form of distributive politics that redistributes resources geographically within countries. Using enterprise surveys from low- and middle-income…

  6. ZEW expert brief No. 22-08 // 2022

    The Other Government: State-Owned Enterprises in Germany and Their Implications for the Core Public Sector

    This paper aims to raise the awareness and knowledge about state-owned enterprises (SOEs) in Germany – a sizable but often ignored part of the overall public sector which the authors of this ZEW expert brief,…

  7. ZEW policy brief No. 22-07 // 2022

    Significant Costs, Limited Benefits: A Global Minimum Tax in Germany

    In order to curb tax-motivated profit shifting and limit international tax competition, 137 signatory countries to the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) agreed in 2021 to introduce a…

  8. Refereed Journal // 2022

    Birthplace Diversity and Team Performance

    Using hand-collected and web-scraped data on 7,208 matches and 3,266 players from the highest division of German male football, this paper examines how birthplace diversity affects team performance. The results…

  9. ZEW Discussion Paper No. 22-049 // 2022

    Political Consequences of Consumer Debt Relief

    We study consumer debt relief as a tool of distributive politics and ask if debt relief can influence elections. We utilize quasi-experimental variation generated by a very large debt relief program enacted in…